PAYMENTS NOT OUT OF PROFITS OR GAINS BROUGHT INTO CHARGE TO INCOME TAX, AND ANNUAL INTEREST

HC Deb 27 January 1988 vol 126 c443

The Attorney-General

I beg to move amendment No. 16, in page 323, leave out lines 30 to 31 and insert— '(d) to any payment to which section 369 or 479(1) applies; and subsection ( I) above does not apply to any small maintenance payment within the meaning of section 351.'. This amendment is to take smaller maintenance payments out of clause 348(1) rather than, as the Bill is presently drafted, out of clause 349(2).

Amendment agreed to.

Clause 349, as amended, ordered to stand part of the Bill.

Clauses 350 to 408 ordered to stand part of the Bill.